Article R123-173
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
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Showing 1541–1550 of 64092 articles for “Art. L 227-16 and L 227-17”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
I.-The ethics, scientific and educational committee mentioned in article R. 1261-15 must be referred to by the head of the body reception facility concerning: 1° Medical training programmes and resear…
The costs of maintaining a custody account for former employees of the company, where they are not borne by the company, may be deducted from the assets in accordance with the conditions laid down by…
If the initial budget, forwarded to the territorial audit chamber in accordance with the second paragraph of Article LO 6362-7 has not been adopted in real balance, the representative of the State sha…
The audited accounts referred to in Article L. 2313-1-1 shall be certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question for…
The audited accounts referred to in article L. 2313-1-1 shall be audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body in quest…
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